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On that basis, the scope of application includes: the employees working under labor contracts; the managers (the Chairman of the Board of Directors and other members of the Board of Directors, the General Director, the Directors, the Deputy General Directors, the Deputy Directors, the Chief Accountant, Controllers), and other relevant agencies, institutions and individuals involved in the management of employees and remunerations of the DIV.
For the employees in general, the DIV manages their employees, plans the average salary level and the salary budget, advanced salary, determines the salary rate and the salary budget attained, apportion salary, determines the incentive budget and apportion incentives for the employees according to Section 2; Article 9, Article 10, Article 13, Part 3 and Part 4 of Circular No. 26/2016/TT-BLDTBXH dated September 1, 2016 by the Ministry of Labor - Invalids and Social Affairs on the management of employees and their remunerations in single-member limited liability enterprises in which the Government holds 100% of the charter capital (hereinafter referred to as the Circular No. 26/2016/TT-BLDTBXH).
In the process of identifying the planned average salary level, salary budget, salary budget attained as regulated, the DIV shall specify the average labor output and profit in the following manner:
a) The average labor output shall be calculated based on the total turnover minus the salary-excluded total expenses according to the guidelines annexed to the Circular No. 26/2016/TT-BLDTBXH.
b) The profit is replaced by the total turnover minus total expenses.
The total turnover index, which computes the labor output and the profit, shall consists of the total revenues from the annual investment of idle funds before recorded as income; revenues from the deposit insurance operation and revenues from other activities as defined in financial management regulations of DIV.
For managers at the DIV, salaries identification, increase and changes according to the organization ranking shall be classified in accordance with Section 2 of the Circular No. 27/2016/TT-BLDTBXH dated September 1, 2016 by the Ministry of Labor, War Invalids and Social Affairs providing guideline for salaries, remunerations and bonuses paid to managers of wholly state-owned single-member limited liability company (hereinafter referred to as Circular No. 27/2016/TT-BLDTBXH); accordingly, the full-time chairman of the Boards of Directors shall have the same salary rate as full-time Chairman of Member’s Councils or full-time presidents of companies; full-time members of Boards of Directors shall have the same salary rate as full-time members of Member’s Councils.
Besides, the Circular also provides guidelines on exemption of objective factors in identifying salaries of the organization employees, identifying salary, remuneration, bonus and advanced salary budget as well as its implementation to managers.
